Organisation : Commercial Taxes Department
Service Name : eRegistration APPT Professional Tax
Applicable States/ UTs : Andhra Pradesh
Home Page : https://apct.gov.in/GSTPortal/Ap_index.aspx
Register Here : https://apct.gov.in/gstportal/
APCT PT eRegistration
Please enter the following details for Profession Tax Email Registration,
Related : APCT Payment of Profession & Entertainment Tax Andhra Pradesh : www.statusin.in/4795.html
1. Enter Email Id*
2. Confirm Email Id*
3. Enter Verification Code Shown
4. Click on the Submit Button
For any queries please mail us to apct.helpdesk [AT] gmail.com or call to 0866-2821174 Ext – 107
Registration and enrolment :
** Every assessee (not being an officer of the State Government or the Central Government) liable to pay tax under section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.
** Every assessee (other than a person earning salary or wages , in respect of whom the tax is payable by his employer), liable to pay the tax under this Act, shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
** Every assessee required to obtain a certificate of registration or enrolment under this section shall-
a. within thirty days from the date of commencement of this Act; or
b. if he was not engaged in any profession, trade, calling or employment on the date of such commencement, within thirty days of the receipt of the application (which period in the first year from the commencement of this Act shall be extended to ninety days) if the application is in order, grant him such certificate of registration or enrolment.
** The assessing authority, shall mention in every certificate of enrolment the amount of tax payable by the holder according to the First Schedule and the date by which it shall be paid, and such certificate shall serve as a notice of demand for purpose of section 12.
** Where an assessee liable to registration or enrolment has willfully failed to apply for such certificate within the time, specified in sub-section (3), the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees ten but which shall not exceed rupees twenty for each day of delay in case of any employer and not exceeding rupees five for each day of delay in case of others.
** Where an assessee liable to registration or enrolment has deliberately given false information in any application submitted under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees one hundred but which shall not exceed rupees one thousand.
Levy & Charge of Tax
** There shall be levied and collected a tax on professions, trades, callings and employments for the benefit of the State.
** Every person engaged in any profession, trade, calling or employment in the State and falling under any one or other of the classes specified in column(2) of the First Schedule, shall be liable to pay a tax at the rate specified in the corresponding entry in column (3) thereof.
Penalty for Non-Payment of Tax
If an assessee fails, without reasonable cause to make payment of any amount of tax within the time specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of making his representation,impose upon him a penalty which shall not be less than twenty five percent but not exceeding fiftypercent of the amount of tax due.
This penalty shall be in addition to the interest Payable under sub-section (1) or sub-section (2) of section 11.
Recovery of Tax
The arrears of tax, penalty, interest or any other amount due under this Act, shall be recoverable as an arrear of land revenue.